Case | HBS Case Collection | May 1992 (Revised January 2000)

Asea Brown Boveri: The ABACUS System

by Robert L. Simons

Abstract

Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on a full-cost basis (including interest on capital employed and replacement cost depreciation). Exhibits illustrate both inputs and graphical outputs from the system as well as the details of accounting calculations.

Keywords: Financial Reporting; Profit; Business Growth and Maturation; Data and Data Sets; Design; Accounting Audits; Growth and Development; Globalized Firms and Management; Complexity; Technology Industry;

Citation:

Simons, Robert L. "Asea Brown Boveri: The ABACUS System." Harvard Business School Case 192-140, May 1992. (Revised January 2000.)